TREEOR Model: An Approach to the Valuation of Intellectual Capital

Abstract: Following the biological behaviour of a tree and its growth system, this paper proposes a model of valuation of the Intellectual Capital of an organization based on a variation of the classical Lotka-Volterra equations system. The proposed model explains the growth of an organization as a consequence of its Intellectual Capital (increment of the surface of the roots), its Knowledge (the consumption of nutritious) and its Learning (fertility of the floor). And based on the proposed model, an example with real data is given